§ 4071. Imposition of tax
2,807 words·~13 min read·
/usc/title-26/section-4071A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Imposition and rate of tax There is hereby imposed on taxable tires sold by the manufacturer, producer, or importer thereof a tax at the rate of 9.45 cents (4.725 cents in the case of a biasply tire or super single tire) for each 10 pounds so much of the maximum rated load capacity thereof as exceeds 3,500 pounds.
(b)Special rule for manufacturers who sell at retail Under regulations prescribed by the Secretary, if the manufacturer, producer, or importer of any tire delivers such tire to a retail store or retail outlet of such manufacturer, producer, or importer, he shall be liable for tax under subsection
(a)in respect of such tire in the same manner as if it had been sold at the time it was delivered to such retail store or outlet. This subsection shall not apply to an article in respect to which tax has been imposed by subsection (a). Subsection
(a)shall not apply to an article in respect of which tax has been imposed by this subsection.
(c)Tires on imported articles For the purposes of subsection (a), if an article imported into the United States is equipped with tires—
(1)the importer of the article shall be treated as the importer of the tires with which such article is equipped, and
(2)the sale of the article by the importer thereof shall be treated as the sale of the tires with which such article is equipped.
This subsection shall not apply with respect to the sale of an automobile bus chassis or an automobile bus body.
(d)Termination On and after October 1, 2028, the taxes imposed by subsection
(a)shall not apply.
(Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title II, § 204(a), 70 Stat. 388; Pub. L. 86–440, § 1(a), Apr. 22, 1960, 74 Stat. 80; Pub. L. 87–61, title II, § 202, June 29, 1961, 75 Stat. 124; Pub. L. 89–523, § 1(a), Aug. 1, 1966, 80 Stat. 331; Pub. L. 91–605, title III, § 303(a)(5), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 92–178, title IV, § 401(f), Dec. 10, 1971, 85 Stat. 533; Pub. L. 94–280, title III, § 303(a)(5), May 5, 1976, 90 Stat. 456; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834;
Pub. L. 95–599, title V, § 502(a)(4), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 96–222, title I, § 108(c)(2)(C), Apr. 1, 1980, 94 Stat. 227; Pub. L. 96–596, § 4(a)(1), Dec. 24, 1980, 94 Stat. 3475; Pub. L. 96–598, § 1(d), Dec. 24, 1980, 94 Stat. 3486; Pub. L. 97–424, title V, §§ 514(a), 516(a)(2), Jan. 6, 1983, 96 Stat. 2181, 2182; Pub. L. 98–369, div. A, title VII, § 735(c)(2), July 18, 1984, 98 Stat. 982; Pub. L. 100–17, title V, § 502(a)(3), Apr. 2, 1987, 101 Stat. 256; Pub. L. 101–508, title XI, § 11211(c)(2), Nov. 5, 1990, 104 Stat. 1388–426;
Pub. L. 102–240, title VIII, § 8002(a)(2), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105–178, title IX, § 9002(a)(1)(E), June 9, 1998, 112 Stat. 499; Pub. L. 108–357, title VIII, § 869(a), (d)(1), Oct. 22, 2004, 118 Stat. 1623; Pub. L. 109–59, title XI, § 11101(a)(1)(E), Aug. 10, 2005, 119 Stat. 1943; Pub. L. 112–30, title I, § 142(a)(2)(C), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112–102, title IV, § 402(a)(2)(C), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–140, title IV, § 402(a)(2)(C), June 29, 2012, 126 Stat. 402;
Pub. L. 112–141, div. D, title I, § 40102(a)(2)(C), July 6, 2012, 126 Stat. 844; Pub. L. 114–94, div. C, title XXXI, § 31102(a)(2)(C), Dec. 4, 2015, 129 Stat. 1727; Pub. L. 117–58, div. H, title I, § 80102(a)(2)(C), Nov. 15, 2021, 135 Stat. 1327.)
Connections64 cite this · traces to 6
Cited by 64 sections · top 38
public-private-law
statutes-at-large
- Public Law 97–424To authorize appropriations for construction of certain highways in accordance with title 23, United States Code, for highway safety, for mass transportation in urban and rural areas, and for other purposes
- Public Law 89–521to provide books for the adult blind”, approved March 3, 1931, as amended (2 U
- Public Law 85–859
- Public Law 86–418
- Public Law 86–437
- Public Law 87–61
- Public Law 92–178
- Public Law 96–222To make technical corrections related to the Revenue Act of 1978
- Public Law 102–240To develop a national intermodal surface transportation system, to authorize funds for construction of highways, for highway safety programs, and for mass transit programs, and for other purposes
- Public Law 108–357To amend the Internal Revenue Code of 1986 to remove impediments in such Code and make our manufacturing, service, and high-technology businesses and workers more competitive and productive both at Oct. 22, 2004[[H
- Public Law 95–599To authorize appropriations for the construction of certain highways in accordance with title 23 of the United States Code, for highway safety, for mass transportation in urban and in rural areas, and for other purposes
- Public Law 94–280To authorize appropriations for the construction of certain highways in accordance with title 23 of the United States Code, and for other purposes
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 114–94To authorize funds for Federal-aid highways, highway safety programs, and transit programs, and for other purposes
- Public Law 96–596To amend the Internal Revenue Code of 1954 with respect to the determination of second tier taxes, and for other purposes
- Public Law 627
- Public Law 96–598To amend the Internal Revenue Code of 1954 with respect to excise tax refunds in the case of certain uses of tread rubber, and for other purposes
- Public Law 95–618To provide tax incentives for the production and conservation of energy, and for other purposes
U.S. Code
statute-compilations
CFR
- § 48.4071-2Determination of weight.
- § 48.4072-1Definitions.
- § 48.4073-3Exemption of tread rubber used for recapping nonhighway tires.
- § 48.4071-4Original equipment tires on imported articles.
- § 48.4071-3Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.
- § 48.4071-1Imposition and rates of tax.
- § 48.4073-4Other tax-free sales.
- § 48.4073-2Exemption of tires with internal wire fastening.
- § 48.4073-1Exemption of tires of certain sizes.
Traces to 6 documents
108 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 482
- June 29, 1956, ch. 462
- 70 Stat. 388
- Pub. L. 86–440, § 1(a)
- 74 Stat. 80
- Pub. L. 87–61, title II, § 202
- 75 Stat. 124
- Pub. L. 89–523, § 1(a)
- 80 Stat. 331
- Pub. L. 91–605, title III, § 303(a)(5)
- 84 Stat. 1744
- Pub. L. 92–178, title IV, § 401(f)
- 85 Stat. 533
- Pub. L. 94–280, title III, § 303(a)(5)
- 90 Stat. 456
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 95–599, title V, § 502(a)(4)
- 92 Stat. 2756
- Pub. L. 96–222, title I, § 108(c)(2)(C)
- 94 Stat. 227
- Pub. L. 96–596, § 4(a)(1)
- 94 Stat. 3475
- Pub. L. 96–598, § 1(d)
- 94 Stat. 3486
- Pub. L. 97–424, title V
- 96 Stat. 2181
- Pub. L. 98–369, div. A, title VII, § 735(c)(2)
- 98 Stat. 982
- Pub. L. 100–17, title V, § 502(a)(3)
- 101 Stat. 256
- Pub. L. 101–508, title XI, § 11211(c)(2)
- 104 Stat. 1388–426
- Pub. L. 102–240, title VIII, § 8002(a)(2)
- 105 Stat. 2203
- Pub. L. 105–178, title IX, § 9002(a)(1)(E)
- 112 Stat. 499
- Pub. L. 108–357, title VIII, § 869(a)
- 118 Stat. 1623
+ 68 more
Citation graph
cites case law
§ 4071
Imposition of tax
Stat.×31
C.F.R.×18
U.S.C.×11
Stat. Comp.×1
Fed. Reg.×1
IRM×1
Pub. L.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 482
ActJune 29, 1956, ch. 462
Stat.70 Stat. 388
Pub. L.Pub. L. 86–440, § 1(a)
Cites 114 · showing 11Cited by 64 across 7 sources